Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the portion of interest and similar income set forth in Article 174, item (i) of the new Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that a Domestic Corporation is to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.